February 25, 2002

The data presented here suggests that the move to more conservative accounting practices in the aftermath of recent balance sheet and other accounting revelations could have a significant impact on DB companies. The data show that the effects will not be uniform across DB companies. Developing a portfolio strategy to take advantage of the coming changes in DB plans may identify targets of opportunities that could enhance a portfolio return. (full article attached)

You must have an active account to view these reports. You may register for a trial here

Download Complete Report in PDF Format

Download Complete Report in Word Format